Abstract
This study investigates the effects of corporate governance mechanisms on voluntarily social and environmental information disclosure in Canada and France. The study use the content analysis approach, applied on a total of 245 year-observations for each of the Canadian and French samples from 2005 to 2011. Our results show a significant correlation between the board’s independence, Corporate Social Responsibility (CSR) committee, and expertise as well as the audit quality along with the extent of the social and environmental disclosure. The French firms are found disclosing more societal information than Canadian firms, which might be due to the stakeholders’ pressure put on French companies to disclose such societal information
Presenters
Zeynab MinyaouiAssistant Professor, Management, Higher Institute of Technological Studies of Gafsa, Tunisia, Gafsa, Tunisia
Details
Presentation Type
Paper Presentation in a Themed Session
Theme
Economic, Social, and Cultural Context
KEYWORDS
Canada, Corporate Governance, Disclosure Determinants, France, Social and Environmental
